# Income tax and church tax
Who pays income tax? Employers deduct income tax directly from their employees’ salaries and pass it on to the tax office. The amount paid is calculated based on taxable income. Church tax is a tax collected by religious communities from their members. The amount paid is based on the amount of income tax paid.To Services
Information about Rights & Duties
If you wish to obtain relief from German withholding tax, you can apply under certain conditions.
If you are subject to limited tax liability, you can apply for an assessment for income tax or corporation tax under certain conditions.
You can report the conclusion of foreign endowment or pension insurance contracts electronically.
If you wish to waive the certification of a pension or basic pension contract for the future, you can declare a corresponding waiver.
If you wish to market tax-incentivised old-age provision or basic pension contracts, you must first apply for certification for these and have this granted by the certification body - the Federal Central Tax Office (BZSt).
If you reimburse services from service providers living abroad, you may have to withhold, declare and pay income tax on them in certain circumstances.